The Indirect Method is the much more common method, which starts with Net Profit (or another profit line item) and then adjusts the balance for non-cash items (e.g. depreciation), changes in balance sheet items (e.g. accounts receivables, accounts payable, inventory).
Positive variance occurs when the level of the ulna is >2.5 mm beyond the radius margin at the distal radio-ulnar joint. Negative variance is when the ulna is â¤2.5 mm than the radius at the DRUJ 1.
The ulnar nerve is the nerve that runs near the ulna bone of the lower arm. When this ulnar nerve is jolted against the end of the humerus, it creates the odd tingling sensation which has given rise to the term funny bone.